By: Bonnen, Button H.B. No. 4179
A BILL TO BE ENTITLED
AN ACT
relating to the procedures to be used by an appraisal district in
resolving a protest following the filing of a notice of protest by a
property owner.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.19(b), Tax Code, as effective January
1, 2022, is amended to read as follows:
(b) The chief appraiser shall separate real from personal
property and include in the notice for each:
(1) a list of the taxing units in which the property is
taxable;
(2) the appraised value of the property in the
preceding year;
(3) the taxable value of the property in the preceding
year for each taxing unit taxing the property;
(4) the appraised value of the property for the
current year, the kind and amount of each exemption and partial
exemption, if any, approved for the property for the current year
and for the preceding year, and, if an exemption or partial
exemption that was approved for the preceding year was canceled or
reduced for the current year, the amount of the exemption or partial
exemption canceled or reduced;
(5) in italic typeface, the following statement: "The
Texas Legislature does not set the amount of your local taxes. Your
property tax burden is decided by your locally elected officials,
and all inquiries concerning your taxes should be directed to those
officials";
(6) a detailed explanation of the time and procedure
for protesting the value;
(7) the date and place the appraisal review board will
begin hearing protests; [and]
(8) an explanation of the availability and purpose of
an informal conference with the appraisal office before a hearing
on a protest; and
(9) a brief explanation that the governing body of
each taxing unit decides whether or not taxes on the property will
increase and the appraisal district only determines the value of
the property.
SECTION 2. Subchapter C, Chapter 41, Tax Code, is amended by
adding Section 41.445 to read as follows:
Sec. 41.445. INFORMAL CONFERENCE BEFORE HEARING ON PROTEST.
(a) The appraisal district shall schedule an informal conference
with the appraisal office for each property owner who files a notice
of protest with the appraisal review board and requests an informal
conference, to be held before the hearing on the protest. Notice of
the date, time, and location of the informal conference shall be
delivered to the property owner with the notice of protest hearing
required under Section 41.46 or may be delivered electronically at
the property owner's request.
(b) Except as provided by Subsection (c), the informal
conference may not be scheduled to be held on the same day on which
the hearing on the protest is scheduled to be held or during the
five-day period preceding that date unless the property owner
agrees to the holding of the conference on the scheduled day.
(c) On request made in writing by the property owner to the
appraisal office with good cause shown, the appraisal office shall
reschedule the informal conference for a later date that is before
the date of the hearing on the protest. The rescheduling of the
informal conference under this subsection does not require the
delivery of additional written notice to the property owner. The
appraisal office may reschedule the informal conference for a date
during the five-day period described by Subsection (b) with the
property owner's consent.
(d) The appraisal office shall cancel the informal
conference if the property owner informs the appraisal office, in
writing, that the property owner elects not to participate in the
conference.
(e) The property owner's failure to appear at the informal
conference does not prevent the appraisal review board from hearing
the protest and issuing an order determining the protest.
SECTION 3. Section 41.45(b-1), Tax Code, is amended to read
as follows:
(b-1) An appraisal review board shall conduct a hearing on a
protest by telephone conference call if [:
[(1)] the property owner notifies the board that the
property owner intends to appear by telephone conference call in
the owner's notice of protest or by written notice filed with the
board not later than the 10th day before the date of the hearing [;
or
[(2) the board proposes that the hearing be conducted
by telephone conference call and the property owner agrees to the
hearing being conducted in that manner].
SECTION 4. The change in law made by this Act applies only
to a protest under Chapter 41, Tax Code, for which a notice of
protest is filed by a property owner on or after the effective date
of this Act. A protest under Chapter 41, Tax Code, for which a
notice of protest is filed by a property owner before the effective
date of this Act is governed by the law in effect on the date the
notice of protest is filed, and the former law is continued in
effect for that purpose.
SECTION 5. This Act takes effect January 1, 2022.